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NEW QUESTION: 1
The annual financial statements of a publicly held company have been audited, and its interim financial
statements have been reviewed. Which of the following is true about the application of professional
standards to this review?
A. Both PCAOB standards and SSARS apply.
B. None of the above.
C. Statements on Standards for Accounting and Review Services apply.
D. PCAOB standards apply.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. A review of the interim financial information of a publicly held company is conducted
in accordance with PCAOB standards, and it is these standards which should be referenced in the
auditor's review report. (Note, however, that the PCAOB has adopted, at least initially, generally accepted
auditing standards in this area.)
Choices "B" and "C" are incorrect. Statements on Standards for Accounting and Review Services apply to
reviews of the financial statements of nonissuers.
Choice "D" is incorrect. A review of the interim financial information of a publicly held company is
conducted in accordance with PCAOB standards.

NEW QUESTION: 2
Which of the following is the primary purpose of a WBS?
A. To track project milestone completions
B. Show project tasks scheduled for a specific time period
C. Assign specific tasks to project team members
D. Decomposition of the project deliverables
Answer: D

NEW QUESTION: 3
조직에서 일부 외부 구성 요소를 사용하여 웹 포털을 개발하고 있습니다. 다음 중 IS 감사인이 가장 염려해야 하는 것은 무엇입니까?
A. 오픈 소스 구성 요소는 개발 중에 통합되었습니다.
B. 일부 개발자는 다른 국가에 있습니다.
조직은 알려진 악용에 대해 구성 요소를 검토하지 않았습니다.
C. 직원은 승인 검토를 수행하기 위해 추가 교육이 필요합니다.
Answer: A

NEW QUESTION: 4
The extension of a guarantee by company A to company B can lower the rating of___________
A. Guarantee has no impact on ratings of company A and company B
B. Company A
C. Company B
D. Both A and B
Answer: C

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